Section 28-72-301 - Definition

As used in this subchapter, unless the context otherwise requires, all references to 'the code' are to the Internal Revenue Code of 1954, and all references to specific sections of the code include future amendments to the sections and corresponding provisions of any future federal tax laws.Acts 1971, No. 728, § 3; A.S.A. 1947, § 58-119.